Fat-cat contributors exploited New York’s porous election law to shovel $28 million in campaign contributions to statewide candidates and to political parties last year, according to a report released Tuesday.

The top 170 contributors gave more to statewide election accounts — 51.4 percent of the total — than the rest of New York’s 19.7 million residents combined, an analysis by the New York Public Interest Research Group found.

The biggest beneficiaries were Gov. Cuomo’s re-election campaign and the state Democratic Party.

The donors showered Cuomo with $5.2 million and the state Democratic Campaign Committee with $6.1 million.

Hedge-fund king James Simon and his wife, Marilyn, led the list with donations of nearly $1.2 million — with $1 million going to the Democratic Party’s “housekeeping account.”

A loophole in state election law allows unlimited donations to parties’ housekeeping accounts, while candidates for statewide office are limited to $60,800 from each contributor.

Critics of the system are calling on Cuomo and the Legislature to impose stricter donation limits and allow for matching public funds.

“That’s a lot of money being thrown around by a small number of donors. They get more access to politicians than the average New Yorker. They’re more likely to get their phone calls returned when they’re seeking favors from the government,” said NYPIRG’s Bill Mahoney. “The housekeeping loophole allows people like the Simons to give however much money they desire.”

Real-estate tycoon Leonard Litwin was the second-biggest donor.

Exploiting loopholes to get around spending limitations, he used an assortment of corporate subsidiaries to donate $1 million — including $375,000 to Cuomo’s re-election campaign.

Billionaire George Soros grabbed the No. 3 spot on the top donor list by giving $750,000 to the Democratic Party. That doesn’t count his contributions to so-called “super PACs.”

Health Care Workers Union Local 1199 East-SEIU donated $733,500. The fifth-largest contributor was the New York State United Teachers union, which distributed $717,343, while the city teachers union kicked in additional $347,800.

Cuomo’s office said he’s battling for changes.

“No governor has fought harder to reform New York’s campaign-finance system than Governor Cuomo, who included public campaign financing in his budget and is using the funds that NYPIRG is railing against for commercials urging the public to support it,” said Cuomo spokesman Richard Azzopardi.